The dry etching characteristics of SnO thin films were investigated using inductively coupled plasma (ICP) in Ar, , chemistries. the SnO thin films were deposited by reactive rf magnetron sputtering with Sn metal target. In order to study the etching rates of SnO, the processing factors of processing pressure, source power, bias power, and etching gas were controlled. The etching behavior of SnO films under various conditions was obtained and discussed by comparing to that of films. In our results, the etch rate of SnO film was obtained as 94nm/min. The etch rates were mainly affected by physical etching and the contribution of chemical etching to SnO films appeared relatively week.